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【单选题】
某一般纳税人企业于2014年1月15日购入一台不需要安装的生产用设备,设备的买价为10 000元,增值税为1 700元,采购过程中发生运费、保险费500元,采购人员差旅费900元。设备预计可以使用10年,预计净残值为0,采用年限平均法折旧。2014年应该的折旧为( )元。
A.
1 050
B.
962.5
C.
1 045
D.
1 118.3
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